61.assessed level of material misstatement risk 重大错报风险的评估水平 |WH'aGG
62.simall business 小规模企业 gO%#'Eb2
63.accounting system 会计系统 1eQ9(hzF
64.test of control 控制测试 m8eyAvi6
65.walk-through test 穿行测试 Y~Y-L<`I
66.communication 沟通 Hrq1 {3~
67.flow chart 流程图 9Y!N\-x`
68.reperformance of internal control 重新执行 R/r)l<X@
69.audit evidence 审计证据 90> (`pI=
70.substantive procedures 实质性程序 =3OK3|
71.assertions 认定 sHD8#t^{
72.esistence 存在 W)3?T&`
73.occurrence 发生 #pu6^NTK
74.completeness 完整性 K,e"@
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75.rights and obligations 权利和义务 }#'wy
76.valuation and allocation 计价和分摊 6M9t<DQV
77.cutoff 截止 !spp*Q)#\
78.accuracy 准确性 ,/AwR?m
79.classification 分类 $&/JY
80.inspection 检查 R>SS\YC'X
81.supervision of counting 监盘 5ckL=q"+/
82.observation 观察 {'VP_ZS1v
83.confirmation 函证 G 'IqAKJ
84.computation 计算 5vs~8|aRo
85.analytical procedures 分析程序 1oD,E!+^d
86.vouch 核对 1>P[3Y@}
87.trace 追查 bh|M]*Pq
88.audit sampling 审计抽样 _@9[c9bO
89.error 误差 hc
OT+L>
90.expected error 预期误差 S9
R(;
91.population 总体
WV&T
92.sampling risk 抽样风险 2g~qVT,
93.non- sampling risk 非抽样风险 ,T@+QXh
94.sampling unit 抽样单位 &5puGnTZ
95.statistical sampling 统计抽样 <WFA3
96.tolerable error 可容忍误差 >)*'w!
97.the risk of under reliance 信赖不足风险 1=(jpy
98.the risk of over reliance 信赖过度风险 bA}9He1
99.the risk of incorrect rejection 误拒风险 eygmh aE
100. the risk of incorrect acceptance 误受风险 u(l[~r>8W;
101.working trial balance 试算平衡表 I^"ouM9}Q
102.index and cross-referencing 索引和交叉索引 D
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103.cash receipt 现金收入 )!.ef6|
104.cash disbursement 现金支出
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105.bank statement 银行对账单 +v.uP [H
106.bank reconciliation 银行存款余额调节表 eKjmU | H
107.balance sheet date 资产负债表日 h}-}!v
108.net realizable value 可变现净值 u3 k%
109.storeroom 仓库 Cbu/7z
110.sale invoice 销售发票 p=%Vo@
*]
111.price list 价目表 _5TSI'@.4
112.positive confirmation request 积极式询证函
]D
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113.negative confirmation request 消极式询证函 n^aSio6
114.purchase requisition 请购单 <=.0
P/N
115.receiving report 验收报告
m,}0p
116.gross margin 毛利 8:=&=9%
117.manufacturing overhead 制造费用 HVO
mM17
118.material requisition 领料单 -]""Jl^
119.inventory-taking 存货盘点 np2oXg%
120.bond certificate 债券 _CqVH5U?
121.stock certificate 股票 $ N`V%<W
122.audit report 审计报告 1o"/5T:S[
123.entity 被审计单位
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124.addressee of the audit report 审计报告的收件人 O~
a`T
125.unqualified opinion 无保留意见 PdiP5S }/
126.qualified opinion 保留意见 pde,@0(Fa
127.disclaimer of opinion 无法表示意见 HYVSi3[
128.adverse opinion 否定意见